Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 78
Declaration of recognised law and corresponding commissioner
78 Declaration of recognised law and corresponding commissioner
(1) A regulation may declare a law of the Commonwealth or another State that
provides for any of the following to be a recognised law for this Act—
the levying or collection of a tax, fee, duty or other impost;
payment of a subsidy for goods.
(2) However, a law may be declared to be a
recognised law only if the law or another law of the relevant jurisdiction
provides or will provide for the conduct of investigations for a tax law or
another law administered by the commissioner that corresponds to a recognised
(3) The regulation must declare a person to be the corresponding
commissioner for the recognised law.
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